https://www.taxtmi.com/caselaws?id=84885 Excise exemption under Notification No. 118/75 was examined in relation to steam supplied to a recipient unit alleged not to be a factory under Section 2(e) of the Central Excises and Salt Act, 1944. The record indicated that the recipient unit manufactured excisable goods and was licensed by the excise authorities, so the factual basis stated in the notice for denying exemption was not established. Denial of exemption also could not be sustained on grounds outside the show cause notice, including alleged non-compliance with Chapter X procedure and the existence of separate factories. The exemption dispute was therefore resolved in favour of the assessee on the pleaded grounds. en-us Mon, 04 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84885 Excise exemption under Notification No. 118/75 was examined in relation to steam supplied to a recipient unit alleged not to be a factory under Section 2(e) of the Central Excises and Salt Act, 1944. The record indicated that the recipient unit manufactured excisable goods and was licensed by the excise authorities, so the factual basis stated in the notice for denying exemption was not established. Denial of exemption also could not be sustained on grounds outside the show cause notice, including alleged non-compliance with Chapter X procedure and the existence of separate factories. The exemption dispute was therefore resolved in favour of the assessee on the pleaded grounds. Case-Laws Central Excise Mon, 04 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84885